FJ SOCIETY: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
FJ SOCIETY
Largest movements
- Tangible fixed assets -€11,406
down €11,406 (-33.3%), from €34,283 to €22,877
- Receivables within one year +€9,816
up €9,816 (+14.3%), from €68,781 to €78,597
of which Trade receivables: +€16,439
- Cash +€6,053
up €6,053 (+27.3%), from €22,141 to €28,194
mainly Net result for the year (+€44,246) and Depreciation (+€11,406)
- Profit (loss) carried forward +€42,246
up €42,246 (+434%), from €9,731 to €51,977
- Tax, wage and social debts -€28,235
down €28,235 (-42.5%), from €66,495 to €38,259
of which Taxes: -€15,350
- Debts after one year -€14,319
no longer reported in 2025 (was €14,319)
- Trade debts +€3,111
up €3,111 (+22.8%), from €13,644 to €16,755
- Staff costs -€43,053
down €43,053 (-69.0%), from €62,395 to €19,342
- Taxes +€6,247
up €6,247 (+78.2%), from €7,984 to €14,232
- Other operating charges +€4,836
up €4,836 (+88.5%), from €5,463 to €10,299
- Gross operating margin -€2,626
down €2,626 (-2.5%), from €103,858 to €101,232
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,345 | €129,810 | +€3,465 | +2.7% |
| Fixed assets | 21/28 | €34,283 | €22,877 | -€11,406 | -33.3% |
| Tangible fixed assets | 22/27 | €34,283 | €22,877 | -€11,406 | -33.3% |
| Furniture and vehicles | 24 | €34,283 | €22,877 | -€11,406 | -33.3% |
| Current assets | 29/58 | €92,063 | €106,933 | +€14,871 | +16.2% |
| Amounts receivable within one year | 40/41 | €68,781 | €78,597 | +€9,816 | +14.3% |
| Trade receivables | 40 | €60,572 | €77,011 | +€16,439 | +27.1% |
| Other amounts receivable | 41 | €8,209 | €1,586 | -€6,623 | -80.7% |
| Cash at bank and in hand | 54/58 | €22,141 | €28,194 | +€6,053 | +27.3% |
| Deferred charges and accrued income | 490/1 | €1,141 | €142 | -€999 | -87.6% |
| Total equity and liabilities | 10/49 | €126,345 | €129,810 | +€3,465 | +2.7% |
| Equity | 10/15 | €18,231 | €60,477 | +€42,246 | +232% |
| Contributions | 10/11 | €8,500 | €8,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,731 | €51,977 | +€42,246 | +434% |
| Amounts payable | 17/49 | €108,114 | €69,333 | -€38,781 | -35.9% |
| Amounts payable after more than one year | 17 | €14,319 | - | -€14,319 | |
| Financial debts | 170/4 | €14,319 | - | -€14,319 | |
| Amounts payable within one year | 42/48 | €93,795 | €69,333 | -€24,462 | -26.1% |
| Current portion of amounts payable after more than one year | 42 | €13,657 | €14,319 | +€662 | +4.8% |
| Trade debts | 44 | €13,644 | €16,755 | +€3,111 | +22.8% |
| Suppliers | 440/4 | €13,644 | €16,755 | +€3,111 | +22.8% |
| Taxes, remuneration and social security | 45 | €66,495 | €38,259 | -€28,235 | -42.5% |
| Taxes | 450/3 | €52,918 | €37,567 | -€15,350 | -29.0% |
| Remuneration and social security | 454/9 | €13,577 | €692 | -€12,885 | -94.9% |
| Remuneration, social security and pensions | 62 | €62,395 | €19,342 | -€43,053 | -69.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,406 | €11,406 | = | 0.0% |
| Other operating charges | 640/8 | €5,463 | €10,299 | +€4,836 | +88.5% |
| Non-recurring operating charges | 66A | - | €545 | +€545 | |
| Gross operating margin | 9900 | €103,858 | €101,232 | -€2,626 | -2.5% |
| Operating profit (loss) | 9901 | €24,594 | €59,640 | +€35,046 | +142% |
| Financial income | 75/76B | €129 | €71 | -€58 | -45.1% |
| Recurring financial income | 75 | €129 | €71 | -€58 | -45.1% |
| Financial charges | 65/66B | €2,030 | €1,233 | -€797 | -39.2% |
| Recurring financial charges | 65 | €2,030 | €1,233 | -€797 | -39.2% |
| Profit (loss) for the period before taxes | 9903 | €22,693 | €58,478 | +€35,784 | +158% |
| Income taxes | 67/77 | €7,984 | €14,232 | +€6,247 | +78.2% |
| Profit (loss) for the period | 9904 | €14,709 | €44,246 | +€29,537 | +201% |
| Profit (loss) for the period to be appropriated | 9905 | €14,709 | €44,246 | +€29,537 | +201% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.